In addition to the annual studies on individual tax return data, there are also non-recurring studies for which we produce bulletin articles, statistical tables, and papers. Below is an index of these articles: Further Analysis of the Distribution of Income and Taxes, 1979-2002 Selected Income and Tax Items from Inflation-Indexed Individual Tax Returns, 1990-2004 Selected Itemized Deductions, Schedule A, 1990-2001 Personal Exemptions and Individual Income Tax Rates, 1913-2002 Family Cross-Section File, 1993: Combining Parents and Dependents into Family Units Farm Proprietorships, 1998-2004 Ninety Years of Individual Income and Tax Statistics, 1916-2005 Individual Income Tax Returns, by Age of Primary Taxpayer, Tax Years 1997 and 2007 Individual Income Tax Returns, by State, 2007 Individual Tax Returns Filed by Dependents, 1987-2011 Individual Income Tax Return Data, Form 1040, Schedule E, Partnerships and S Corporations Net Income (Less Loss), Tax Years 2000–2020 All tables are available as Microsoft Excel® files. A free Excel Viewer is available for download, if needed. All bulletin articles and papers are available as PDF files. A free Adobe® Reader is available for download, if needed. Further Analysis of the Distribution of Income and Taxes, 1979-2002 PDF with some related Tables XLS Paper by Michael Strudler and Tom Petska, Statistics of Income, IRS, and Ryan Petska, Quantitative Economics and Statistics, Ernst and Young LLP In this analysis, we examine changes in the income distribution and tax burdens between 1979-1999 including the effects of Federal income and Social Security payroll taxes on the after-tax distribution of income. In addition to analysis of the basic data, we estimate Lorenz curves and Gini coefficients to see how income inequalities have changed over time. Selected Income and Tax Items from Inflation-Indexed Individual Tax Returns, 1990-2004 PDF Data Release by Michael Strudler and Michael Parisi, SOI For Tax Year 2004, some 132.2 million returns were filed, a 16.3 percent increase from the 113.7 million returns filed for 1990. The number of returns for all size classes with real adjusted gross income above $100,000 increased by 83.5 percent. Statistical tables All returns: Sources of income, adjustments and tax items in constant 1990 dollars by size of real adjusted gross income 2004 XLS 2003 XLS 2002 XLS 2001 XLS 2000 XLS 1999 XLS 1998 XLS 1997 XLS 1996 XLS 1995 XLS 1994 XLS 1993 XLS 1992 XLS 1991 XLS 1990 XLS All returns: Tax liability, tax credits and tax payments in constant 1990 dollars by size of real adjusted gross income 2004 XLS 2003 XLS 2002 XLS 2001 XLS 2000 XLS 1999 XLS 1998 XLS 1997 XLS 1996 XLS 1995 XLS 1994 XLS 1993 XLS 1992 XLS 1991 XLS 1990 XLS (Back to top) Selected Itemized Deductions, Schedule A, 1990-2001 PDF Data Release by Jason Walters and Victor Rehula, SOI Itemized deductions (after limitations) claimed on Schedule A have increased significantly over the last decade from $458.5 billion to $884.5 billion. Statistical tables Selected Deductions, 1990-2001 XLS (Back to top) Personal Exemptions and Individual Income Tax Rates, 1913-2002 PDF Data Release by Bob Wilson Of all the sources of Federal revenue, the individual income tax is the most productive, accounting for over half of total Federal tax collections. (Back to top) Family Cross-Section File, 1993: Combining Parents and Dependents into Family Units PDF Article by Michael E. Weber Data from the 1993 Statistics of Income Individual File show that, of the nearly 115 million returns filed for that Tax Year, over 9 million were filed by dependents of other taxpayers. Over 7 million of these had Adjusted Gross Income of less than $5,000, representing almost half of the returns in this category. Statistical tables Individual Income Tax Returns (Individual file) Table 1 - All Returns: Selected Sources of Income, by Size of Adjusted Gross Income XLS Table 2 - All Non-dependent Returns: Selected Sources of Income, by Size of Adjusted Gross Income XLS Table 3 - Returns Filed by Dependents: Selected Sources of Income, by Size of Adjusted Gross Income XLS Table 7 - All Married Filing Separate Returns: Selected Sources of Income by Size of Adjusted Gross Income XLS Individual Income Tax Returns (Family Cross-Section file) Table 4 - Returns Filed by Dependents: Selected Sources of Income, by Size of Adjusted Gross Income XLS Table 5 - Returns Filed by Dependents: Selected Sources of Income, by Size of Parents Adjusted Gross Income XLS Table 6 - Returns Filed by Dependents: Selected Sources of Income, by Size of Family Adjusted Gross Income XLS Table 8 - All Married Filing Separate Returns Combined into Family Returns: Selected Sources of Income, by Size of Combined Adjusted Gross Income XLS Table 9 - All Returns Combined as Family Returns: Selected Sources of Income, by Size of Family Adjusted Gross Income XLS (Back to top) Farm Proprietorships, 1998-2004 PDF Article by Kevin Pierce and Mary Jezek, SOI Over 20 years has passed since detailed information on farm sole proprietorships has been published. The present study was initiated to provide data on the characteristics of farm proprietorships from Tax Year 1998-2004. Overall, the number of returns with farm proprietorships decreased slightly over this period to approximately 2.0 million returns for 2004, representing a 4.5-percent decline from 1998. Statistical tables Table 1A--Farm Proprietorships: Farm Income and Expenses, by Selected Farm Industries, Tax Year 2003 XLS Table 1B--Farm Proprietorships: Farm Income and Expenses, by Selected Farm Industries, Tax Year 2004 XLS Table 2A--Farm Proprietorships: Farm Income and Expenses, by Selected Farm Industries and Size of Gross Farm Income, Tax Year 2003 XLS Table 2B--Farm Proprietorships: Farm Income and Expenses, by Selected Farm Industries and Size of Gross Farm Income, Tax Year 2004 XLS Table 3--Farm Proprietorships: Farm Income, Net Profit, and Net Loss, by Size of Adjusted Gross Income, Tax Years 2003 and 2004 XLS Table 4--Farm Proprietorships: Farm Income and Expenses, by Selected Farm Industries, Tax Years 1998-2004 XLS Table 5A--Farm Proprietorships: Selected Items for Taxpayers with Schedule F, Tax Years 1998-2004 XLS Table 5B--Farm Proprietorships: Selected Items for Taxpayers with Schedule F and Net Profit, Tax Years 1998-2004 XLS Table 5C--Farm Proprietorships: Selected Items for Taxpayers with Schedule F and Net Loss, Tax Years 1998-2004 XLS Table 6--Farm Proprietorships: Selected Items For Taxpayers with Schedule F, by Size of Adjusted Gross Income, Tax Years 1998-2004 XLS Table 7--Farm Proprietorships: Income Averaging from Schedule J, by Size of Adjusted Gross Income, Tax Years 1998-2004 XLS (Back to top) Ninety Years of Individual Income and Tax Statistics, 1916-2005 PDF Article by Scott Hollenbeck and Maureen Keenan Kahr, SOI Since 1916, the Internal Revenue Service (IRS) has been publishing income and tax statistics based on information reported on Federal tax returns filed by U.S. individual taxpayers. These publicly available, annual Statistics of Income (SOI) reports were created shortly after enactment of the modern income tax in 1913. Statistical tables Table 1--All Individual Income Tax Returns: Sources of Income and Tax Items, Tax Years 1913-2005 XLS Table 1A--All Individual Income Tax Returns: Sources of Income and Tax Items, Tax Years 1913-2005, in 2005 Constant Dollars XLS (Back to top) Individual Income Tax Returns, by Age of Primary Taxpayer, Tax Years 1997 and 2007 PDF Article by Jeff Curry and Jonathan Dent, SOI Individual income taxpayers filed approximately 143 million returns in 2007, a 16.8-percent increase from the 122.4 million returns filed in 1997. Taxpayers whose ages were 35 to 44 filed the most returns in 1997 and 2007, with 27.1 million returns filed by the age group in both years. This age group also accounted for the largest percentage of adjusted gross income (AGI) in 1997, representing 26.6 percent of total AGI claimed in this year. Statistical tables 1997: Table 1A, All Returns: Sources of Income, Adjustments, and Tax Items, by Age and Marital Status, Tax Year 1997 XLS Table 2A, Returns with Itemized Deductions: Sources of Income, Adjustments, and Tax Items, by Age and Marital Status, Tax Year 1997 XLS Table 3A, All Returns: Tax Liability, Tax Credits, and Tax Payments, by Age and Marital Status, Tax Year 1997 XLS Table 4A, All Returns: Number of Returns, by Age, Marital Status, and Size of Adjusted Gross Income, Tax Year 1997 XLS 2007: Table 1B, All Returns: Sources of Income, Adjustments, and Tax Items, by Age and Marital Status, Tax Year 2007 XLS Table 2B, Returns with Itemized Deductions: Sources of Income, Adjustments, and Tax Items, by Age and Marital Status, Tax Year 2007 XLS Table 3B, All Returns: Tax Liability, Tax Credits, and Tax Payments, by Age and Marital Status, Tax Year 2007 XLS Table 4B, All Returns: Number of Returns, by Age, Marital Status, and Size of Adjusted Gross Income, Tax Year 2007 XLS (Back to top) Individual Income Tax Returns, by State, 2007 PDF Article by Taquesha Cain, SOI For Tax Year 2007, there were approximately 142.2 million individual income tax returns, excluding the additional tax returns filed solely for the economic stimulus payment. The adjusted gross income (AGI) reported on these returns totaled slightly less than $8.7 trillion. Statistical table: Table 1. Individual Income and Tax Data, by State and Size of Adjusted Gross Income, Tax Year 2007 XLS (Back to top) Individual Tax Returns Filed by Dependents, 1987-2011 PDF Article by Adrian Dungan and Michael Parisi, SOI The goal of this article is to help customers, who use individual tax data published in Statistics of Income’s annual publications, separate the data collected from tax returns filed by dependents (dependent returns) from the data collected from all individual tax returns. Prior to the Tax Reform Act of 1986 (TRA86), all taxpayers received the benefit of taking a personal exemption, including those claimed as a dependent on another person’s tax return. Separating tax returns filed by dependents from all returns claiming a personal exemption would be difficult to determine for years prior to TRA86. For that reason, the figures and tables in this article include only post-1986 tax data. Individual Income Tax Return Data, Form 1040, Schedule E, Partnerships and S Corporations Net Income (Less Loss), Tax Years 2000–2020 OneSheet PDF Statistical table: Table 1. All Returns: Partnership and S Corporation Net Income and Loss, by Size of Adjusted Gross Income, Tax Years 2000-2020 XLS Back to top
